2024 (12) TMI 787

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..... THE CHIEF JUSTICE MR. VIJAY BISHNOI HON'BLE MR. JUSTICE KAUSHIK GOSWAMI For the Petitioner : Mr. V. Shraff, Advocate Mr. B. Podder, Advocate For the Respondent : Mr. S.C. Keyal, CGC ORDER ( Vijay Bishnoi, CJ ) Heard the learned counsel for the parties. In this writ petition the petitioner has challenged the order dated 31.03.2023 passed by the Additional Commissioner, CGST & Central Ex .....

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..... , 2017 cannot be raised before the appellate authority, this writ petition is being preferred before this Court without availing the remedy of appeal before the appellate Tribunal. Learned counsel for the petitioner has further submitted that though the petitioner had the opportunity to challenge the validity of Rule 36(4) of the CGST/AGST Rules, 2017 at the first instance when he had approached .....

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